OLIVA: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
OLIVA
Largest movements
- Cash +€51,880
up €51,880 (+142.8%), from €36,329 to €88,210
mainly Net result for the year (+€47,974) and Depreciation (+€24,191)
- Tangible fixed assets -€16,067
down €16,067 (-32.8%), from €49,007 to €32,939
of which Plant, machinery and equipment: -€14,539
- Receivables within one year -€15,479
down €15,479 (-79.6%), from €19,436 to €3,956
of which Trade receivables: -€9,138
- Intangible fixed assets -€2,656
down €2,656 (-15.7%), from €16,971 to €14,315
- Profit (loss) carried forward +€47,974
up €47,974 (+161.5%), from €29,697 to €77,671
- Other debts -€42,566
down €42,566 (-90.5%), from €47,032 to €4,466
- Tax, wage and social debts +€13,701
up €13,701 (+75.8%), from €18,077 to €31,778
of which Taxes: +€14,333
- Gross operating margin +€53,096
up €53,096 (+59.2%), from €89,623 to €142,719
- Staff costs -€14,004
down €14,004 (-20.7%), from €67,719 to €53,716
- Taxes +€11,466
up €11,466 (+4010.1%), from €286 to €11,751
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,743 | €144,786 | +€18,043 | +14.2% |
| Fixed assets | 21/28 | €65,978 | €47,254 | -€18,724 | -28.4% |
| Intangible fixed assets | 21 | €16,971 | €14,315 | -€2,656 | -15.7% |
| Tangible fixed assets | 22/27 | €49,007 | €32,939 | -€16,067 | -32.8% |
| Plant, machinery and equipment | 23 | €38,811 | €24,272 | -€14,539 | -37.5% |
| Furniture and vehicles | 24 | €10,196 | €8,668 | -€1,528 | -15.0% |
| Current assets | 29/58 | €60,765 | €97,532 | +€36,767 | +60.5% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,436 | €3,956 | -€15,479 | -79.6% |
| Trade receivables | 40 | €13,094 | €3,956 | -€9,138 | -69.8% |
| Other amounts receivable | 41 | €6,341 | - | -€6,341 | |
| Cash at bank and in hand | 54/58 | €36,329 | €88,210 | +€51,880 | +142.8% |
| Deferred charges and accrued income | 490/1 | - | €366 | +€366 | |
| Total equity and liabilities | 10/49 | €126,743 | €144,786 | +€18,043 | +14.2% |
| Equity | 10/15 | €32,197 | €80,171 | +€47,974 | +149.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,697 | €77,671 | +€47,974 | +161.5% |
| Amounts payable | 17/49 | €94,546 | €64,615 | -€29,931 | -31.7% |
| Amounts payable within one year | 42/48 | €94,546 | €64,615 | -€29,931 | -31.7% |
| Trade debts | 44 | €29,437 | €28,371 | -€1,066 | -3.6% |
| Suppliers | 440/4 | €29,437 | €28,371 | -€1,066 | -3.6% |
| Taxes, remuneration and social security | 45 | €18,077 | €31,778 | +€13,701 | +75.8% |
| Taxes | 450/3 | €13,395 | €27,727 | +€14,333 | +107.0% |
| Remuneration and social security | 454/9 | €4,682 | €4,051 | -€631 | -13.5% |
| Other amounts payable | 47/48 | €47,032 | €4,466 | -€42,566 | -90.5% |
| Remuneration, social security and pensions | 62 | €67,719 | €53,716 | -€14,004 | -20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,810 | €24,191 | +€380 | +1.6% |
| Other operating charges | 640/8 | €1,440 | €1,904 | +€464 | +32.2% |
| Gross operating margin | 9900 | €89,623 | €142,719 | +€53,096 | +59.2% |
| Operating profit (loss) | 9901 | -€3,347 | €62,909 | +€66,255 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €2,648 | €3,183 | +€535 | +20.2% |
| Recurring financial charges | 65 | €2,648 | €3,183 | +€535 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,992 | €59,726 | +€65,717 | |
| Income taxes | 67/77 | €286 | €11,751 | +€11,466 | +4010.1% |
| Profit (loss) for the period | 9904 | -€6,278 | €47,974 | +€54,252 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,278 | €47,974 | +€54,252 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.